State & Local

  • November 03, 2021

    House Plans Vote On Budget Bill With Higher SALT Cap

    House Democrats unveiled a plan Wednesday to raise the state and local tax deductions cap in a new version of President Joe Biden's $1.75 trillion domestic spending bill that could get a vote in the chamber as soon as Thursday.

  • November 03, 2021

    T-Mobile Wrongly Denied $11.4M Refund, Ga. Court Told

    A Georgia trial court erred in deciding that equipment T-Mobile South bought to build a broadband network was ineligible for the state's high-tech exemption and an $11.4 million tax refund, business groups told a state appeals court.

  • November 03, 2021

    Calif. Property Deal Was Not Like-Kind Exchange, ALJ Says

    A group of California limited liability company members was not the real purchasers of a shopping center property, so the transaction didn't meet the requirements of a like-kind exchange, an administrative law judge ruled.

  • November 03, 2021

    Wyden's Billionaire Tax Plan Would Face Practical Hurdles

    Senate Finance Committee Chairman Ron Wyden, D-Ore., recently proposed taxing the unrealized gains of the nation's wealthiest individuals, but if put in place the plan would face obstacles such as potential constitutional challenges and estate planning workarounds.

  • November 03, 2021

    Ore. Floats Sales Factor Apportionment For River Cargo

    The Oregon Department of Revenue proposed rules that provide guidance for sourcing sales from river and sea transportation services for purposes of the state's corporate activity tax.

  • November 03, 2021

    Texas Voters OK Homestead Tax Limit For Surviving Spouses

    Texas voters approved a constitutional amendment to allow the Legislature to extend a homestead tax limit for surviving spouses of people with disabilities.

  • November 03, 2021

    Calif. Design Co. Can Have Labor Installation Ratio Adjusted

    A California design company that installs outdoor tents and balloons should have its labor installation ratios adjusted after evidence was provided by the company, an administrative law judge ruled.

  • November 03, 2021

    Texas Voters OK Tax Exemption For Military Surviving Spouses

    Texas voters approved a constitutional amendment to allow the Legislature to extend a homestead tax limit for surviving spouses of military members who are killed in the line of duty.

  • November 03, 2021

    Kan. Says Nontaxable Sales Count For Remote Seller Nexus

    Remote sellers must count nontaxable sales into Kansas when determining if they meet a $100,000 economic nexus threshold, while marketplace facilitators should count only taxable sales in such calculations, according to notices from the state Department of Revenue.

  • November 03, 2021

    Wis. Bill Offers Biz Tax Credit For Restroom Changing Stations

    Wisconsin would allow a franchise tax credit up to $5,125 to be claimed by small businesses that install adult changing stations under a bill introduced in the state Senate.

  • November 03, 2021

    Wis. Bill Would Exempt Breastfeeding Equipment From Tax

    Wisconsin would exempt breastfeeding equipment from state sales and use tax under a bill introduced in the state Senate.

  • November 03, 2021

    Ohio Board Says Co.'s Leases Aren't Tax-Exempt Casual Sales

    A road construction company owes use tax on leases of equipment from a company that consistently loaned its own inventory of items that it used on former excavation operations, the state Board of Tax Appeals decided Wednesday.

  • November 03, 2021

    Ark. Taxpayer Can't Deduct Expenses, Judge Rules

    An Arkansas woman was not entitled to a series of expense deductions she claimed in the 2019 tax year after failing to provide documentation showing she was eligible for the deductions, an administrative law judge ruled.

  • November 02, 2021

    States Face Hurdles In Diluting Federal Tax Preemption

    States are beginning to challenge federal preemption of their taxing authority after a 2018 Supreme Court ruling striking down a sports gambling ban, but they may face an uphill climb in invalidating core checks on the taxation of interstate commerce.

  • November 02, 2021

    Calif. Partnership Must Recognize Additional Taxable Income

    A California limited partnership must recognize additional taxable income from the sale of relinquished property in a failed like-kind exchange, the state Office of Tax Appeals said in decision Tuesday.

  • November 02, 2021

    Calif. Aerospace Co.'s Machine Purchase Was Mischaracterized

    A California carbon composite manufacturer is entitled to a refund of use tax paid on a mischaracterized purchase, an administrative law judge said in a ruling released Tuesday.

  • November 02, 2021

    Va. Work Group Advises State Against Combined Reporting

    Virginia should not change its corporate tax reporting system to mandate that multistate corporations add together the profits of all subsidiaries and report them to the state as if they were one entity, a state tax work group said.

  • November 02, 2021

    Ore. Tax Dept. Floats Rules for Consignment Grocery Exemption

    The Oregon Department of Revenue proposed a rule that would carry out recent legislation exempting consignment grocery sales from the state's corporate activity tax.

  • November 02, 2021

    Connecticut Grants Amnesty For Back Taxes

    Connecticut is offering individuals and businesses the opportunity to pay overdue taxes without penalty or the chance of criminal prosecutions, the state Department of Revenue Services said.

  • November 02, 2021

    Insurer Underpays For Totaled Cars, Georgia Customer Says

    A proposed class of auto policyholders with Mid-Century Insurance Co. says the insurer failed to pay the full amount of a tax on replacement cars it is supposed to cover, alleging a breach of contract in Georgia federal court.

  • November 02, 2021

    Calif. LLC Owes Tax After Failing To File Valid Final Return

    A California limited liability company that claimed to have ceased operation in 2015 owes state LLC tax for the 2016 tax year after failing to correctly file a final return, an administrative law judge said in an opinion released Tuesday.

  • November 02, 2021

    Ohio Bill Aims To Exempt Firearms, Ammunition From Sales Tax

    Ohio would exempt sales of firearms and ammunition from state sales and use tax except for certain shotguns under a bill introduced in the state House of Representatives.

  • November 02, 2021

    Colo. Gov. Proposes No Tax Increases In New Budget

    Colorado's taxpayers would see no tax increases under a $40 billion 2022-23 state budget proposed by Democratic Gov. Jared Polis, who touted $104 million in fee reductions for individuals and businesses.

  • November 01, 2021

    Minn. Clarifies Rules For Nonprofit Sales Tax Exemption

    Nonprofit organizations in Minnesota wishing to be exempt from sales tax must provide most of their services for free or at low cost and may not benefit private parties upon their dissolution, the state tax agency said Monday.

  • November 01, 2021

    Ga. Proposes Rules For Pass-Through Entity Elections

    Georgia's Department of Revenue proposed changes to the state's corporate and partnership tax rules to reflect recently enacted legislation allowing certain businesses to elect to pay at the pass-through entity level.

Expert Analysis

  • 5 Ways Firms Can Avoid Female Atty Exodus During Pandemic

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    The pandemic's disproportionate impact on women presents law firms with a unique opportunity to devise innovative policies that will address the increasing home life demands female lawyers face and help retain them long after COVID-19 is over, say Roberta Liebenberg at Fine Kaplan and Stephanie Scharf at Scharf Banks.

  • IRS Real Estate Push Should Wake Up Foreign Investors

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    Two recently announced Internal Revenue Service audit campaigns targeting nonresident alien investment in U.S. real estate should prompt foreign investors to prepare for greater scrutiny as the agency works to improve tax compliance around such transactions, say attorneys at Holland & Knight.

  • NY Tax Talk: Trump Tax Returns, Revenue Rebound, Reform

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    In the latest New York tax news update, Craig Reilly at Hodgson Russ discusses President Donald Trump's ongoing tax return disclosure battle, a rebound in the state's post-COVID-19 revenue decline, noteworthy tax appeals cases involving Disney and Mars, and recent guidance on corporate tax reform.

  • How The State And Local Regulatory Landscape Is Expanding

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    States and localities are employing creative methods to emerge as key players in regulatory enforcement traditionally dominated by the federal government, including False Claims Act investigations, unfair and deceptive acts and practices claims, and pharmaceutical sector regulation, say attorneys at Troutman Pepper.

  • Colo. Ballot Measure Will Help Fix Property Tax Regime

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    If Colorado voters pass Amendment B in the upcoming election, it would repeal a now-unnecessary policy aimed at keeping residential property taxes low and serve as an important first step in providing the General Assembly with the flexibility and discretion it needs to responsibly allocate tax revenues, say Jonathan Bender and Colin Oldberg at Holland & Hart.

  • CFTC Climate Change Report Highlights Costs Of Inaction

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    The Commodity Futures Trading Commission's recent report on climate change and financial markets makes it clear that while government regulation of carbon dioxide pollution may have negative consequences, letting greenhouse gas emissions go unaddressed could harm investors, asset managers and financial institutions, says Nicholas Fox at Goldberg Segalla.

  • Trump's Tax Tactics May Be Criminal

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    Apologists who defend President Donald Trump as having shrewdly exploited legal loopholes by deducting dubious consulting fees from his taxes are ignoring major badges of fraud that would have led the Internal Revenue Service to investigate any other taxpayer, says Daren Firestone at Levy Firestone.

  • Ohio Tax Talk: Structuring And Defending Drop-Down LLCs

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    The recent Ohio Board of Tax Appeals decision in Cleveland Metropolitan Schools Board of Education v. Cuyahoga County Board of Revision highlights factors that courts use in evaluating drop-down LLC transactions for property tax purposes and reminds taxing authorities of their high burden of proof in these cases, say Martin Mooney and Christopher Tassone at Frost Brown.

  • What NY Tax Ruling Means For Solar Power Developers

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    While a New York state appeals court recently ruled in Cornell University v. Board of Assessment Review that a solar photovoltaic system is taxable real property, solar developers may be able to mitigate this tax burden with careful planning, says Kaitlin Vigars at Phillips Lytle.

  • 3 Potential Solutions For Cos. With Tax Compliance Issues

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    If a business has suffered a disruption in its tax filings and payments during the coronavirus pandemic, it should consider states’ various collection alternatives to ensure these issues do not become an insurmountable obstacle to survival, say Stephanie Lipinski Galland and Kyle Wingfield at Williams Mullen.

  • Why Texas Developers Should Monitor School Tax Changes

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    Large Texas taxpayers building capital-intensive projects need to account for recent school district tax legislation because projects with property tax incentive agreements under a popular state economic development program may be impacted as elements of the new school finance regime are applied for the first time, say Matt Larsen and Bucky Brannen at Baker Botts.

  • Pros And Cons Of State Transfer Pricing Program Participation

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    A company's decision to settle a transfer pricing dispute through a state program — such as those recently announced by North Carolina and Indiana — will turn on the quality of its documentation, its willingness to pay for certainty and the perceived level of aggressiveness of the state's revenue department, say attorneys at Eversheds Sutherland.

  • Ohio Remote-Work Tax Bills Would Unduly Burden Employers

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    Two proposed Ohio bills would create an administrative nightmare for employers by repealing a pandemic-prompted provision that allows companies to disregard an employee's remote work location for withholding tax purposes, say David Froling and Jeffrey Miller at Vorys Sater.

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